It is necessary that HMRC be aware of the risk weighting approaches adopted by (a) the bank as a whole and (b) the branch in considering a capital attribution tax adjustment (CATA). Customer Relationship Managers (CRM) should advise customers accordingly and ask that such information be submitted at the same time as the CATA calculation. If the information is not submitted, an enquiry to obtain the information may be raised. It is recommended that branches that have not been allocated a CRM submit a full CATA computation with their CT returns, detailing in particular the risk weighting of assets and the approach adopted.